Vietnam: How is the new C/O form D certificate of origin changed? When to apply the new C/O template D, is the old template still usable?
- How is the current C/O form D certificate regulated, how is the new C/O form D changed in Vietnam?
- What is the implementation of the new C/O form D in Vietnam?
- When to apply the new C/O template D, is the old template still usable in Vietnam?
- How is the validity period of the certificate of origin regulated in Vietnam?
How is the current C/O form D certificate regulated, how is the new C/O form D changed in Vietnam?
Pursuant to Clause 12 Article 1 of Appendix I promulgated together with Circular 10/2022/TT-BCT stipulates as follows:
Article 1. Definitions
...
12. “proof of origin” means a document which certifies that the good exported meets the rules of origin provisions set out in Circular No. 22/2016/TT-BCT. A proof of origin may be in the form of:
a) C/O Form D;
b) Electronic C/O Form D; or
In particular, the specifics of C / O form D are specified in Article 7 of Appendix I issued together with Circular 10/2022 / TT-BCT as follows:
Article 7. C/O Form D
1. C/O Form D must be in the English language and on A4 size white paper in conformity with the specimen shown in Annex II enclosed herewith.
2. A C/O shall comprise one original and two copies.
3. Each C/O shall bear a reference number separately given by each C/O issuing authority.
4. Each C/O shall bear the authorised signature and official seal of the C/O issuing authority. Such signature and seal may be applied manually or electronically. A Member State may accept the electronically executed signature and seal in accordance with its domestic regulations.
5. The original copy of the C/O shall be forwarded by the exporter to the importer for submission to the customs authority of the importing Member State at the port or place of importation. The duplicate shall be retained by the C/O issuing authority in the exporting Member State. The triplicate shall be retained by the exporter.
Currently, the new form of C/O form D certificate of origin is specified in Appendix II issued together with Circular 10/2022/TT-BCT.
Vietnam: How is the new C/O form D certificate of origin changed? When to apply the new C/O template D, is the old template still usable?
What is the implementation of the new C/O form D in Vietnam?
On the basis of the results of the SCAROO Midterm Session taking place on 21/4/2022 in an online form related to the implementation of the new OCP ATIGA for form D certificates of origin issued from 01/5/2022. The General Department of Customs issued Official Dispatch 1568/TCHQ-GSQL in 2022 guiding the implementation of the new Form D C/O as follows:
- C / O format: In case C / O form D is issued after the export date, C / O must be checked in box 13 "Issued Retroactively" instead of after 03 days as before.
- Remove the phrase "Preferential Treatment Given under ASEAN Industrial Cooperation Scheme" in box 4 and remove the AICO guideline in line 1, line 2 after C/O.
- Modify the 12th line on the back of C/O from "Original CO (form D)" to "Original Proof(s) of Origin".
- Modify the 4 trên C/O from “Signature of Authorised Signatory of the Importing Country” to “Signature of Authorised Signatory of the Customs Authority of the Importing Country”
- Form D C/O consists of one original and two copies, removing the "Carbon Copy" requirement to accept C/O printed on A4 paper.
When to apply the new C/O template D, is the old template still usable in Vietnam?
Detailing this issue, Official Dispatch 1683/TCHQ-GSQL 2022 of the General Department of Customs guiding the transition time to implement the new C/O form D.
Specifically, (including C / O transmitted through the national one-stop system (electronic C / O and paper C / O) specifically as follows:
- For C/O issued during the transition period from 01/5/2022 to 31/10/2022, the customs authority accepts the old C/O form D (specified in Circular 19/2020/TT-BCT) and the new C/O form D.
- For C/O form D issued as of 01/11/2022, customs authorities only accept C/O form D issued under the new form.
At the same time, pursuant to Article 3 of Circular 10/2022/TT-BCT:
Transitional provisions
C/O form D as prescribed in Appendix II issued together with Circular No. 19/2020/TT-BCT is issued until the end of October 31, 2022 and accepted by customs authorities within the time limit specified in Article 15 of Appendix I issued together with this Circular.
Thus, the old C/O form D form specified in Appendix II issued together with Circular 19/2020/TT-BCT is still accepted by customs authorities until 31/10/2022.
After this time, i.e. from 1/11/2022, customs authorities only accept new C / O form D.
How is the validity period of the certificate of origin regulated in Vietnam?
Regarding the effective time limit of the certificate of origin, pursuant to Article 15 of Appendix I issued together with Circular 10/2022/TT-BCT stipulates:
Article 15. Validity period of the proof of origin
1. The proof of origin shall be valid for a period of 12 months for origin certification purposes, from the date of issuance or, in the case of the origin declaration, making out, and must be submitted to the customs authority of the importing Member State within that period.
2. Where the proof of origin is submitted to the customs authority of the importing Member State after the expiration of the time limit for its submission prescribed in Clause 1 of this Article, such proof of origin is still to be accepted when failure to observe the time limit results from force majeure or other valid causes beyond the control of the exporter.
3. In other cases of belated presentation, the customs authority of the importing Member State may accept such proof of origin provided that the goods have been imported before the expiration of its validity period.
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